TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST registration cancellation quashed as virtual-only portal notice violates natural justice; registrant not obliged to monitor portal</h1> <h3>M/s Service Company India Versus The Union Of India And 3 Others</h3> HC quashed and set aside the order cancelling the petitioner's GST registration, finding the show-cause notice was only uploaded on the GST portal and not ... Cancellation of GST registration of petitioner - mode of service of SCN - violation of principles of natural justice - HELD THAT:- It appears that a show cause notice was uploaded on the GST portal and subsequent to the same, the order impugned was passed under Section 73 of the Act. Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner. There has been violation of the principle of natural justice, and accordingly, the impugned order dated 25.08.2024 passed by the respondent No.4 is quashed and set aside. Petition disposed off. Writ petition under Article 226 challenging order dated 25.08.2024 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 ('the Act'). Registration of the petitioner was suspended on 08.05.2024 and no business was thereafter carried out. A show cause notice was uploaded on the GST portal and the impugned order followed. Court holds that 'Once the registration has been cancelled, the petitioner is not obligated to check GST portal,' and service of any show cause notice must be effected 'by way of alternative means to the petitioner.' Reliance placed on the principle enunciated in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. Violation of the principle of natural justice found; impugned order dated 25.08.2024 is quashed and set aside. The department is liberty to issue a proper notice to the petitioner and act in accordance with law.
TaxTMI 
TaxTMI 
